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The eligibility for exemptions in the CA IPCC (now known as CA Intermediate) exams is governed by the Institute of Chartered Accountants of India (ICAI). According to the ICAI, exemptions are valid for a certain period.

If a student passed CA IPCC Group 1 (Accounting, Auditing, and Law) in 2012, they would have been eligible for exemptions in those subjects for a period of 3-4 years from the date of passing. However, since it has been more than 12 years since passing, the exemptions would have lapsed.

To confirm, I recommend checking the ICAI website or contacting the ICAI directly for the most up-to-date information on exemption validity and any possible extension or reinstatement provisions. They will be able to provide the most accurate and personalized guidance for your specific situation.

https://finance.careers360.com/articles/ca-intermediate-exam-pattern